记日记账

Note receivable of $5 collected by bank was not record in cash receipts journal.

由银行代收的应收票据 5美元，未记入现金收入日记账中。

First, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.

首先，将全部会计事项用会计分录记入日记账。将日记账内会计分录过入分类账账户。

Making closing entries , journalizing and posting them in to ledger accounts.

编制结账分录记入日记账并把他们登记到分类账中。

Closing the accounts includes two processes of journalizing and posting the closing entries.

结账包括将结账分录记入日记账和将结账分录过账两个过程。

To record the entire effects of a business transaction in a journal in terms of debit and credit is referred as to making a journal entry or journalizing.

按照借记和贷记在日记账中记录经济业务的全部影响称为编制日记账分录或称为作日记账分录。

Making closing entries, journalizing and posting them into ledger account s.

作结账分录，记入日记账并过入分类账。

Making closing entries, journalizing and posting them into ledger accounts.

作结账分录，记入日记账并过入分类账。

Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录，记入日记账并过入分类账。这本帐簿准确无误地记录着公司的财务状况。

Applying the mechanics of double-entry accounting, journalizing accounting entries for all transactions occurred thus creating a chronological record of events.

应用复式记账会计的方法，将全部经济业务用会计分录记入日记账，因而产生对企业经济活动的序时记录。

Technically speaking, it is possible to record transactions indirectly in the ledgers, then why bother to maintain a journal?

使用日记账的优点从技术讲，把所有的交易都直接记到分类账上是可能的。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。